Which of the following statements is/are correct about Boyle temperature $\left(T_{B}\right)$ :
(A) Temperature at which $1^{\text {st }}$ virial cofficient becomes Zero
(B) Temperature at which $2^{\text {nd }}$ virial cofficient becomes Zero
(C) According to Vander waal's equation, value of $T_{B}=\frac{a}{R b}$
(D) $T_{B}$ of a gas depends upon the nature of gas